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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Upholds Conviction of Wife for Murder of Husband Based on Circumstantial Evidence. Strained Relations, Prior Threats, and Medical Evidence of Strangulation Establish Guilt Beyond Reasonable Doubt Under Section 302 IPC.

The appellant, Smt. Gargi, was convicted under Section 302 IPC for the murder of her husband, Tirloki Nath, by strangulation. The prosecution case was...

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Supreme Court Upholds Conviction of Wife for Murder of Husband Based on Circumstantial Evidence. Strained Relations, Prior Threats, and Medical Evidence of Strangulation Establish Guilt Beyond Reasonable Doubt Under Section 302 IPC.

The appellant, Smt. Gargi, was convicted under Section 302 of the Indian Penal Code, 1860 for the murder of her husband, Tirloki Nath, by strangulatio...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Bombay High Court Upholds Conviction for Murder Based on Circumstantial Evidence and Confession. Appellant's conviction under Section 302 IPC for strangulating deceased with odhani confirmed as prosecution proved chain of circumstances beyond reasonable doubt.

The appellant, Mohd. Yasin Chutan Shaikh, was convicted by the III Additional Sessions Judge, Thane, for the murder of Sheetal Kamtekar under Section ...

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Bombay High Court Allows Appeal in Motor Accident Claim Case — Compensation Enhanced from Rs. 2,00,000 to Rs. 3,50,000 for Death of 24-Year-Old Bachelor. Multiplier of 18 applied and 50% deduction for personal expenses upheld as per legal principles.

The appeal challenges the judgment and award dated 10.5.2004 passed by the Motor Accident Claims Tribunal at Mapusa in Claim Petition No. 40/2002. The...